HORNG-CHING KUO
Full-time
Name HORNG-CHING KUO
Job Title Professor
Unit Dept. of Accounting
Email hckuo@nccu.edu.tw
Office Tel No. 81118
Research Expertise Financial Accounting, Management Accounting
Teaching Field 財務會計、管理會計
Year Paper Title
2014 郭弘卿*;Hsiu-Chin Lin, 2014, 'Disclosure Levels, Stock Market Liquidity, and Earnings Quality: Evidence from Taiwan, ' The Austin Journal of Accounting, Audit and Finance Management, Vol.1, No.1, pp.1-11.(*為通訊作者), 404670
2013 林江亮*;游筑鈞;郭弘卿, 2013.05, '影響公益團體捐贈收入因素之探討, ' 商經論叢, Vol.4, No.1, pp.1-28.(*為通訊作者), 366526
2011 郭弘卿;鄭育書*;林美鳳, 2011.09, '會計師事務所人力資本與薪資對其經營績效之影響, ' 會計研究, pp.80-88.(CSSCI)(*為通訊作者), 351847
2008 林江亮*;郭弘卿;吳仁杰, 2008.11, '橫斷面權益評價模式正確性與解釋變動能力之實證研究, ' 會計學報, Vol.1, No.1, pp.83-109.(*為通訊作者), 266391
2007 郭弘卿;林江亮;彭玉怡, 2007.12, '股權結構與公司價值關聯性之實證研究:價格模式與報酬模式之應用, ' 證券櫃檯雙月刊, No.132, pp.103~118., 255783
2007 郭弘卿;林江亮;楊志春, 2007.05, '台灣公立醫院經營效率之實證研究, ' 現代會計與審計, Vol.3, No.5, pp.45~52., 255782
2007 郭弘卿;吳桂銀;林江亮, 2007.03, '不同類型減資事件之實證研究, ' 證券學報, No.23, pp.45~72., 255781
2006 郭弘卿;林江亮;張秋桂, 2006.08, '宗教團體租稅優惠之探討 (下), ' 稅務旬刊, No.1976, pp.40~42., 255780
2006 郭弘卿;林江亮;張秋桂, 2006.07, '宗教財團法人之設立與監督 (下), ' 稅務旬刊, No.1973, pp.37~40., 255778
2006 郭弘卿;林江亮;張秋桂, 2006.07, '宗教團體租稅優惠之探討 (上), ' 稅務旬刊, No.1974, pp.41~43., 255779
2006 郭弘卿;林江亮;張秋桂, 2006.07, '宗教財團法人之設立與監督 (上), ' 稅務旬刊, No.1972, pp.41~43., 255777
2006 郭弘卿;林江亮;張秋桂, 2006.05, '祭祀公業常見租稅爭議探討 (上), ' 稅務旬刊, No.1966, pp.44~46., 255775
2006 郭弘卿;林江亮;張秋桂, 2006.05, '祭祀公業常見租稅爭議探討 (下), ' 稅務旬刊, No.1967, pp.40~42., 255776
2006 郭弘卿;林江亮;張秋桂, 2006.04, '祭祀公業法人與非法人團體之稅務徵免比較, ' 稅務旬刊, No.1965, pp.37~41., 255774
2006 郭弘卿;官月緞;林江亮;康榮寶, 2006.03, '中國B股市場開放境內人民投資之實證研究, ' 證券學報, No.22, pp.31-52., 255772
2006 郭弘卿;林江亮;陸怡伸, 2006.03, '考慮公司治理及關係人交易影響之財務預警實證研究, ' 證券學報, No.22, pp.53~76., 255773
2005 郭弘卿;陳育成;鄭琇仁, 2005.12, '未入帳無形資產相關效應之實證研究, ' 全球管理與經濟, Vol.1, No.1, pp.117~144., 255771
2005 郭弘卿;呂繼宗;林江亮, 2005.10, '祭祀公業租稅與定位問題探討, ' 稅務旬刊, No.1945, pp.41~45., 255770
1994 郭弘卿, 1994.Sp, 'The Effects of the Liability Method of Interperiod Income Tax Allocation on the Financial Statements of Early Adopters of SFAS 96, ' Journal of Applied Business Research, Vol.10, No.2, pp.114~120., 255769
1993 郭弘卿, 1993.04, 'How Do Small Firms Make Inventory Accounting Choices, ' Journal of Business Finance and Accounting, Vol.20, No.3, pp.373~392., 255768
1989 郭弘卿, 1989, '"The Effective Yield Test, the Market Parity Test, and Earnings Per Share", ' Managerial Finance, Vol.15, No.3, pp.6~9., 255767
1988 郭弘卿*, 1988, 'An Evaluation of Alternative Approaches to Lessee Accounting in the Context of Risk Assessment, ' Review of Business and Economic Research, Vol.24, No.1, pp.31-44.(*為通訊作者), 404675
Project Category Year Project Title Participator Job Title Period Unit
MOST Projects 82 跨期間所得稅分配之負債方法對於財務報表之影響 KUO HORNG-CHING Principal Investigator 1992.12 ~ 1993.11 Ministry of Science and Technology
Country School Name Department Degree Duration
UNITED STATES University of Mississippi School of Accountancy Ph.D. 1980.01 ~ 1984.05
Experience Category Organization Title Department Job Title Duration
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2016.08 ~ Up to today
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2013.01 ~ 2016.02
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2012.08 ~ 2013.01
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2010.08 ~ 2011.08
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2004.08 ~ 2008.08
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 1992.08 ~ 2004.02
Experience The Austin Journal of Accounting, Audit and Finance Management (USA) NATIONAL CHENGCHI UNIVERSITY Editorial Board Member 2014.06 ~ Up to today
Experience International Journal of Risk and Contingency Management (USA) NATIONAL CHENGCHI UNIVERSITY International Advisor 2013.09 ~ 2015.12
Experience 教育部 NATIONAL CHENGCHI UNIVERSITY 102年度教育部獎勵私立大學校院校務發展計畫簡報審查委員 2013.03 ~ 2013.03
Experience 考試院 NATIONAL CHENGCHI UNIVERSITY 公務人員特種考試原住民族考試審查委員 2013.01 ~ 2013.12
Experience 教育部 NATIONAL CHENGCHI UNIVERSITY 100年度教育部獎勵私立大學校院校務發展計畫實地訪視委員 2012.01 ~ 2012.12
Experience 證券櫃檯買賣中心 NATIONAL CHENGCHI UNIVERSITY 上櫃審議委員會審議委員 2011.05 ~ Up to today
Experience 教育部 國家教育研究院 職業學校商管學群會計學教科書審查人 2011.03 ~ Up to today
Experience 考試院 NATIONAL CHENGCHI UNIVERSITY 100年專門職業及技術人員高等考試會計師考試典試委員 2011.01 ~ 2011.12
Honor Category Year Award Name Awarding Unit
Inside School 101 政大商學院九十九學年教學特優教師 政大商學院
Inside School 101 資深優良教師 (20年) 國立政治大學
Inside School 99 政大商學院九十八學年教學優良教師 政大商學院
Inside School 98 政大商學院九十七學年教學優良教師 政大商學院
Inside School 97 政大商學院九十六學年教學優良教師 政大商學院
Inside School 92 三等服務獎章 政治大學
Inside School 91 資深優良教師 (10年) 國立政治大學
Outside School 84 國科會甲種研究獎勵 科技部(國科會)
Outside School 83 國科會甲種研究獎勵 科技部(國科會)
Year Paper Title
2012 Horng-Ching Kuo*;Hsiu-Chin Lin, 2012.01, 'Disclosure Level, Stock Market Liquidity, and Earnings Quality: Evidence from Taiwan, ' The 2012 Global Conference on Business and Finance, The Institute for Business and Finance Research.(*為通訊作者)
2011 郭弘卿*;唐心怡, 2011.12, '金融商品採用公平價值會計準則對財務報表可靠性之影響, ' 2011會計理論與實務研討會, 中華會計教育學會.(*為通訊作者)
2011 郭弘卿*;蔡武延, 2011.12, '資產減損迴轉、盈餘管理與股權結構之關聯性, ' 2011會計理論與實務研討會, 中華會計教育學會.(*為通訊作者)
2010 郭弘卿;林江亮*;趙心慈, 2010.12, '影響公益團體資訊揭露程度因素之探討, ' 2010會計理論與實務研討會, 中華會計教育學會.(*為通訊作者)
2008 Horng-Ching Kuo*;Su-Fen Chiu, 2008.03, 'Further evidence on the effectiveness of independent directors, ' The 2008 Midwest Annual Meeting of the American Accounting Association.(*為通訊作者)
2007 郭弘卿;Chih-ShengTang, 2007.05, 'Pre-Earnings-Announcement Short Sales, ' Proceedings of the 7th Annual Hawaii International Conference on Business.
2006 郭弘卿;林江亮;陳美珠, 2006.11, '各等級機場經營效率之實證研究, ' 2006會計理論與實務研討會.
2004 郭弘卿, 2004, 'Over Time Changes in the Value Relevance of Financial Statements: A Survey of the Academic Views, ' Proceedings of the 10th World Congress of Accounting Historians, X.
1998 郭弘卿;林修葳;陳育成, 1998.11, '商業銀行資本適足率風險性資產權數改進之探討, ' 第四屆中華民國台灣地區會計審計理論與實務研討會.
1994 郭弘卿, 1994.04, 'The International Applicability of the Significant Influence Criterion of Equity Accounting: Evidence from Taiwan, ' Proceedings of the 1994 Midwest Annual Meeting of the American Accounting Association.
1993 郭弘卿, 1993.04, 'The Effects of the Liability Method of Interperiod Income Tax Allocation on the Financial Statements of Early Adopters of SFAS 96, ' Proceedings of the Tenth Annual Southwest Business Symposium.
1991 郭弘卿, 1991.04, '"Firm Size, Risk, Managerial Ownership, and Small Firms'' Inventory Accounting Decisions", ' Proceedings of the 1991 Mid-Atlantic Regional Meeting of the American Accounting Association.
1989 郭弘卿;DanielChiang, 1989.07, 'Analysis of Cost Variances: A Computer Graphic Approach, ' Proceedings of the 17th Annual North American Conference of the International Business Schools Compu, pp.262-271.
1989 郭弘卿;MonicaZimmerman, 1989.04, 'Fiscal Year Elections under Section 444, ' Proceedings of the Sixth Annual Southwest Business Symposium.
1988 郭弘卿, 1988.04, '"The Effective Yield Test, the Market Parity Test, and Earnings Per Share", ' Proceedings of the Fifth Annual Southwest Business Symposium.
1987 郭弘卿, 1987.04, 'A Graphical Approach to the Analysis of Cost Variances, ' Proceedings of the Fourth Annual Southwest Business Symposium.
1986 郭弘卿, 1986, 'An Evaluation of Alternative Approaches to Lessee Accounting in the Context of Risk Assessment, ' The 1986 Midwest Annual Meeting of the American Accounting Association.